Abstract
This article discusses some of the issues of preparation of accounting financialreporting in hyperinfl ationary economies, namely, adjustment factors, the purchasing power of money, the adjustment ofboth monetary and non-monetary indicators.
Highlights
This article discusses some of the issues of preparation of accounting financial reporting in hyperinflationary economies, namely, adjustment factors, the purchasing power of money, the adjustment of both monetary and non-monetary indicators
Деловая репутация организации и ее учет / Сборник научных трудов кафедры БУАиА МЭСИ – М., 2014 г
Summary
This article discusses some of the issues of preparation of accounting financial reporting in hyperinflationary economies, namely, adjustment factors, the purchasing power of money, the adjustment of both monetary and non-monetary indicators. В статье рассматриваются некоторые вопросы подготовки бухгалтерской финансовой отчетности в условиях гиперинфляции, а именно, факторы корректировки, покупательская способность денег, корректировка как денежных, так и неденежных показателей. Ключевые слова: МСФО, инфляция, гиперинфляция, финансовая отчетность, денежные средства, активы, обязательства, неденежные показатели. PREPARATION OF ACCOUNTING FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES
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